Section 508 Checklist for Web-Based Internet Information and Applications
§1194.22 (h) Data Tables (Markup) Checkpoints
1194.22 Checkpoint Yes No N/A Comments
(h) Markup shall be used to associate data cells and header cells for data tables that have two or more logical levels of row or column headers.         
h.1 Do tables with more than one level of header cells (e.g., using the colspan or rowspan attributes) use either the scope attribute or the combination of headers and id attributes to associate data and header cells? * * *  
h.2 Do complex tables with more than one level of header cells use the combination of headers and id attributes to associate data and header cells? * * *